Budget issue brief

Tax effort and tax base

Is the local burden about levy per student, estimated rate, tax base, or regional tax slices?

NJDOE User-Friendly Budgets, 2025-26 latest year. Money changes are converted to 2025 dollars where labeled real or inflation-adjusted. How this budget data works

Evidence hookThe latest esttax side file has 747 plausible tax-rate slices across 552 districts; median estimated rate is 0.964 per $100, P90 is 1.472, and median equalized value per UFB on-roll is $1.7M.

Start hereSeparate the operating levy, estimated rate, equalized value, taxable value, regional slices, and levy-basis gaps before quoting one tax number.

CaveatEstimated tax-rate rows are side-file context, not tax-bill advice, audited property-tax data, or an operating spending total.

How to prove this story

A budget brief should leave the reader with a claim that can be checked. This generated checklist keeps the evidence basis, fair comparison, and counter-reading beside the topic before the longer tables.

Claim job	Evidence that must travel with it	Fair comparison	Block this overread	Open next
Local burden basis	State whether the claim is levy per UFB on-roll, estimated rate per $100, equalized value, taxable value, or total-school levy.	Local peer tax context, statewide tax-context group, and same tax-rate basis.	Do not turn one estimated rate or levy number into tax-bill advice or audited property-tax data.	Tax effort · district tax-basis reconciliation
Regional and basis checks	Carry regional/municipal slices, valuation dates, rate spread, and summary-to-esttax levy gap when present.	Compare the same side-file basis across districts before quoting a local-burden contrast.	The esttax side file can differ from the operating-summary levy; a gap is a basis check, not a finding of error.	Tax brief · district tax-rate side file

Tax basis checks

The estimated-tax side file separates operating levy, total-school levy, estimated rates, assessed value, equalized value, valuation dates, and regional/municipal slices.

Tax basis	Statewide value	Rows / districts	Distribution	Examples
Budget-summary operating tax levyWhat levy is inside the operating revenue summary?	$18.6B	537 / 537	median $19.2M; P90 $81.9M	Jersey City $534.5MEdison Twp $235.0MToms River Regional $222.9M
Esttax total school levyWhat total-school levy does the estimated-tax worksheet carry?	$18.8B	552 / 552	median $18.9M; P90 $81.5M	Jersey City $489.0MEdison Twp $235.0MToms River Regional $230.5M
Esttax General Fund levyWhat General Fund levy sits in the estimated-tax worksheet?	$18.3B	552 / 552	median $18.4M; P90 $78.5M	Jersey City $489.0MEdison Twp $235.0MToms River Regional $222.7M
Summary-to-esttax levy gapWhere does one levy number not reconcile to the other?	+$206.9M	537 / 537	median +$186,583; P90 +$2.1M	Jersey City -$45.5MAtlantic City -$40.2MCherry Hill Twp +$13.1M
Equalized value tax baseHow large is the equalized-value base behind the rate?	$2323.7B	551 / 551	median $2.5B; P90 $10.1B	Jersey City $57.0BFreehold Regional $49.5BSouthern Regional $37.2B
Taxable assessed valueWhat taxable assessed value does the esttax worksheet use?	$1648.9B	552 / 552	median $1.7B; P90 $7.3B	Jersey City $45.4BFreehold Regional $43.6BLong Beach Island $25.5B
Equalized total-school tax rateWhat total-school rate is comparable across local tax bases?	0.964	552 / 552	median 0.964; P90 1.472	Winfield Twp 11.03Hi Nella 2.470Pennsville 1.943
Taxable total-school tax rateWhat source taxable-rate basis did the worksheet report?	1.317	551 / 551	median 1.317; P90 2.345	Winfield Twp 11.01Union Twp 10.80East Brunswick Twp 7.916
Regional or municipal slicesWhich districts have multiple local tax slices?	747	747 / 92	median 1; P90 2	Hasbrouck Heights Boro 1Haddonfield Boro 1Somerset Hills Regional 1
Valuation date basisWhich valuation dates travel with the tax values?	n/a	552 / 552	median n/a; P90 n/a	Franklin Twp $1Southern Regional $0Greater Egg Harbor Reg $0

Estimated rates are context, not tax-bill advice or audited property-tax data.

Tax-context groups

These generated groups distinguish high estimated rates from high levy per planning student, large tax-base cushions, regional spreads, and levy-basis gaps.

Tax context	Districts	Mean estimated rate	Mean levy / UFB on-roll	Mean equalized base / UFB on-roll
High estimated tax rate	51	1.818	$17,525	$1.1M
High levy per UFB on-roll	49	0.609	$35,725	$18.9M
Large tax base, lower rate	25	0.312	$22,891	$10.2M
Lower tax base with higher rate	28	1.365	$10,854	$812,316
Multi-slice regional tax spread	5	0.856	$18,811	$3.1M
Summary levy differs from esttax total levy	53	1.089	$17,747	$1.8M
Mixed tax context	341	0.882	$15,993	$1.9M

Groups are latest-year context labels. They are not ratings, tax advice, or proof that the same tax pressure has the same cause everywhere.

District tax-burden leads

These districts need the tax basis named before a resident treats one rate, levy, or tax-base value as the whole burden story.

District	Tax context	Estimated rate	Levy / UFB on-roll	Tax base / slices
Jersey City	Summary levy differs from esttax total levylocal operating revenue 69%; comparative cost $28,117	0.858equalized value weighted	$16,807esttax total levy $15,376	equalized $1.8M1 slice(s); spread 0.000; summary-to-esttax gap -$45.5M
Atlantic City	Summary levy differs from esttax total levylocal operating revenue 26%; comparative cost $29,276	0.885equalized value weighted	$11,212esttax total levy $5,033	equalized $568,7051 slice(s); spread 0.000; summary-to-esttax gap -$40.2M
Hasbrouck Heights Boro	Multi-slice regional tax spreadlocal operating revenue 92%; comparative cost $20,628	1.092equalized value weighted	$21,059esttax total levy $20,984	equalized $1.9M2 slice(s); spread 1.324; summary-to-esttax gap -$124,595
Cherry Hill Twp	Summary levy differs from esttax total levylocal operating revenue 80%; comparative cost $18,875	1.607equalized value weighted	$16,874esttax total levy $17,969	equalized $1.1M1 slice(s); spread 0.000; summary-to-esttax gap +$13.1M
Haddonfield Boro	Multi-slice regional tax spreadlocal operating revenue 89%; comparative cost $16,568	1.471equalized value weighted	$15,106esttax total levy $16,460	equalized $1.1M2 slice(s); spread 1.301; summary-to-esttax gap +$3.8M
Hillsborough Twp	Summary levy differs from esttax total levylocal operating revenue 85%; comparative cost $19,197	1.364equalized value weighted	$20,355esttax total levy $18,686	equalized $1.4M2 slice(s); spread 0.280; summary-to-esttax gap -$11.9M
Old Bridge Twp	Summary levy differs from esttax total levylocal operating revenue 84%; comparative cost $19,235	1.171equalized value weighted	$18,431esttax total levy $17,041	equalized $1.5M1 slice(s); spread 0.000; summary-to-esttax gap -$11.6M
Winfield Twp	High estimated tax ratelocal operating revenue 41%; comparative cost $27,803	11.03equalized value weighted	$12,414esttax total levy $12,414	equalized $112,5861 slice(s); spread 0.000; summary-to-esttax gap $0
Evesham Twp	Summary levy differs from esttax total levylocal operating revenue 91%; comparative cost $18,063	1.000equalized value weighted	$18,876esttax total levy $16,964	equalized $1.7M1 slice(s); spread 0.000; summary-to-esttax gap -$9.0M
Monroe Twp	Summary levy differs from esttax total levylocal operating revenue 89%; comparative cost $19,511	0.881equalized value weighted	$18,512esttax total levy $19,762	equalized $2.2M1 slice(s); spread 0.000; summary-to-esttax gap +$8.5M
North Brunswick Twp	Summary levy differs from esttax total levylocal operating revenue 61%; comparative cost $22,753	1.401equalized value weighted	$14,677esttax total levy $15,983	equalized $1.1M1 slice(s); spread 0.000; summary-to-esttax gap +$8.1M
Saddle River Boro	High levy per UFB on-rolllocal operating revenue 86%; comparative cost $42,505	0.380equalized value weighted	$77,193esttax total levy $77,957	equalized $20.5M1 slice(s); spread 0.000; summary-to-esttax gap +$99,321
Toms River Regional	Summary levy differs from esttax total levylocal operating revenue 83%; comparative cost $16,854	0.829equalized value weighted	$16,139esttax total levy $16,683	equalized $2.0M4 slice(s); spread 0.059; summary-to-esttax gap +$7.5M
Somerset Hills Regional	Multi-slice regional tax spreadlocal operating revenue 87%; comparative cost $25,909	0.974equalized value weighted	$22,708esttax total levy $24,164	equalized $2.5M3 slice(s); spread 0.734; summary-to-esttax gap +$2.3M
Sayreville Boro	Summary levy differs from esttax total levylocal operating revenue 52%; comparative cost $19,738	1.186equalized value weighted	$12,147esttax total levy $13,208	equalized $1.1M1 slice(s); spread 0.000; summary-to-esttax gap +$6.7M
Passaic Co Manchester Reg	Multi-slice regional tax spreadlocal operating revenue 37%; comparative cost $23,523	0.351equalized value weighted	$14,503esttax total levy $14,503	equalized $4.1M3 slice(s); spread 0.652; summary-to-esttax gap $0
Lenape Regional	Summary levy differs from esttax total levylocal operating revenue 80%; comparative cost $22,630	0.542equalized value weighted	$22,179esttax total levy $23,199	equalized $4.3M8 slice(s); spread 0.122; summary-to-esttax gap +$6.5M
Hoboken City	Summary levy differs from esttax total levylocal operating revenue 86%; comparative cost $22,327	0.336equalized value weighted	$18,612esttax total levy $17,117	equalized $5.1M1 slice(s); spread 0.000; summary-to-esttax gap -$5.9M

Tax levy per UFB on-roll is a budget denominator check. Estimated rates are per $100 of valuation and can preserve regional or municipal slices.

Generated tax leads

These generated leads split high-rate, high-levy, large-base, regional-spread, and basis-gap stories so the local burden claim starts from the correct measure.

Highest estimated tax rates

These districts have the highest latest-year estimated school-tax rates after dropping implausible source-rate rows, so local burden is a central part of the budget story.

Winfield TwpeffectiveRate: 11.03
Hi NellaeffectiveRate: 2.47
PennsvilleeffectiveRate: 1.943
Milford BoroeffectiveRate: 1.908